We have received text from H.R. 10153: American Mariner Tax Fairness Act. This bill was received on 2026-08-27, and currently has 3 cosponsors.
Here is a short summary of the bill:
This bill would change the federal tax rules for certain U.S. merchant mariners. In plain terms, it would let qualifying mariners treat the wages they earn while working on certain ships in foreign trade as foreign earned income for tax purposes.
What changes in practice
Under current law, some income earned by U.S. citizens or residents working abroad can be excluded or treated differently under the foreign earned income rules. This bill would extend a similar tax treatment to a specific group of merchant mariners who work on qualifying U.S.-flag vessels in international trade.
For the covered workdays, the mariner would be treated as a “qualified individual,” and the income tied to that work would count as foreign earned income, subject to the existing limits and rules in the tax code.
Who would qualify
A person would generally have to meet all of these conditions:
- Be a U.S. citizen or resident.
- Be actively employed on a qualifying vessel for at least 90 full days during any 12-month period.
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Work on a vessel that is:
- self-propelled, or partly self-propelled and partly not,
- a U.S.-flag vessel,
- at least 6,000 deadweight tons, and
- used exclusively in U.S. foreign trade.
Other details
The bill also makes small technical changes to the tax code so that the new rule fits into existing law. It would take effect for tax years beginning after the bill is enacted.
Relevant Companies
None found
Representative Brian K. Fitzpatrick Bill Proposals
Here are some bills which have recently been proposed by Representative Brian K. Fitzpatrick:
- H.R.10153: American Mariner Tax Fairness Act
- H.R.9901: To provide that the final rule of the United States Fish and Wildlife Service and National Oceanic and Atmospheric Administration titled "Rescinding the Definition of 'Harm' Under the Endangered Species Act" shall have no force or effect.
- H.R.8955: Bipartisan Transparency for American Taxpayers Act
- H.R.8844: U.S. Customs and Border Protection Officer Retirement Technical Corrections Act
- H.R.8477: To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21.
- H.R.8173: Reforming ICE and Protecting America Act
You can track bills proposed by Representative Brian K. Fitzpatrick on Quiver Quantitative's politician page for Fitzpatrick.
Representative Brian K. Fitzpatrick Net Worth
Quiver Quantitative estimates that Representative Brian K. Fitzpatrick is worth $3.0M, as of September 1st, 2026. This is the 231st highest net worth in Congress, per our live estimates.
Fitzpatrick has approximately $0 invested in publicly traded assets which Quiver is able to track live.
You can track Representative Brian K. Fitzpatrick's net worth on Quiver Quantitative's politician page for Fitzpatrick.
2026 Pennsylvania's 1st Congressional District Election
There has been approximately $13,319,174 of spending in Pennsylvania's 1st congressional district elections over the last two years, per our estimates.
Approximately $1,171,428 of this has been from outside spending by PACs and Super PACs. Some of the groups who are spending money in this race include:
- AMERICA'S CREDIT UNIONS PAC OF CREDIT UNION NATIONAL ASSOCIATION, INC. ($400,000)
- CENTER FORWARD INITIATIVE INC ($238,999)
- EDF ACTION VOTES ($136,686)
- NATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE ($98,818)
- ANIMAL WELLNESS ACTION ($81,400)
The rating for this race is currently "Likely R".
You can track this election on our matchup page for the 2026 Pennsylvania's 1st congressional district election.
This article is not financial advice. See Quiver Quantitative's disclaimers for more information.
